Few people allow testing against a closed valve (especially a throttling valve) because inherent leakage past valves is irrelevent to the strength test and the resulting pressure drop in the test is unacceptable in the final result. Basically, valves may leak (some don't many do) and throttle valves (like globe valves) leak worse than block valves. You don't want to have to pay for a re-test when the only problem is a valve that isn't guarenteed to be bubble tight.